The taxation of a foreign citizen in Georgia is shaped by three pillars of the Tax Code: the 183-day residence test, the small business status for an individual entrepreneur and the respective rates. This page explains how days are counted, when a person becomes a resident and under what conditions the small business rates are used — a practical map for the relocation year and for the years that follow.
The 183-Day Residence Test
A natural person is considered a resident of Georgia for the entire current tax year where he or she actually stays on the territory of Georgia for 183 days or more in any continuous 12-month period ending in that tax year. The time of actual presence also includes the time during which the person left Georgia specifically for medical treatment, rest, a business trip or study.
At the same time, the time of actual presence does not include periods when the person stayed in Georgia as a person of diplomatic or consular status or as a family member of such a person; as an employee of an international organisation or a person in the state service of a foreign country, save for a citizen of Georgia; in transit from one foreign country to another; or for medical treatment or rest. A day of stay counts irrespective of its length, and days counted in a previous period are not taken into account in the next one. By special rules, residence may also be granted to a person endowed with significant property and, in a determined case, to a foreign citizen.